Key Benefits:
Law of 30 March 1995 on the entry into force of and adapting legislation to the Act on Motor Vehicle Taxation 1994
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we have taken into consideration the desireation of the entry into force of the Act on the motor vehicle tax 1994 to regulate, make some changes to this law, the Act on the motor vehicle tax 1966 to be repealed and any other laws to be amended;
In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:
For a passenger car, a delivery car and a motorcycle as intended in the Act on the motor vehicle tax 1994 For which a license plate is specified under the Road Traffic Act or the Road Traffic Act 1994 and for which tax is met at the foot of the Act on the motor vehicle tax 1966 during a period which is part of the period after 31 March 1995, catches a short period for which tax is payable for the first time in accordance with the provisions of the Act on the motor vehicle tax 1994 on the day following the last day of the period on which the tax is on the foot of the Act on the motor vehicle tax 1966 is satisfied. The short period shall end the day preceding the first day of the period from which the tax is payable under the first paragraph of Article 11 of the said Act. Article 27 of that Law shall apply mutatis mutandis.
For a passenger car, a delivery car and a motorcycle as intended in the Act on the motor vehicle tax 1994 For which a license plate is specified under the Road Traffic Act or the Road Traffic Act 1994 and for which no tax has been paid on the foot of the Act on the motor vehicle tax 1966 , for a short period for which tax is payable for the first time pursuant to the former Act, shall begin on 1 April 1995. The short period shall end the day preceding the first day of the period from which the tax is payable under the first paragraph of Article 11 of the said Act. Article 27 of that Law shall apply mutatis mutandis.
For another vehicle as intended for use in the Act on the motor vehicle tax 1994 , for which tax is met at the foot of the Act on the motor vehicle tax 1966 in respect of a period of time after 31 March 1995, it shall apply after the end of that period.
For a motor vehicle registered abroad which is in fact available in the Netherlands and subject to tax at the foot of the Act on the motor vehicle tax 1966 in respect of a period of time after 31 March 1995, the Act on the motor vehicle tax 1994 the application after that period.
Article VI shall apply mutatis mutandis for a registration number as specified in Article 62 of the Act on Motor Vehicle Taxation 1994 where tax has been paid at the foot of the Act on the motor vehicle tax 1966 in respect of a period from 31 March 1995, except that Article 11, first paragraph, shall be replaced by the following: Article 63, second paragraph.
Article VII shall apply mutatis mutandis for a registration number as specified in Article 62 of the Act on Motor Vehicle Taxation 1994 for which the tax has not been paid on 1 April 1995, subject to the provisions of Article 11, first paragraph, of Article 63, second paragraph.
1 Where the propagation of load under the Articles 57 or 58 of the Act on Motor Vehicle Tax 1994 In accordance with Article 55 of the Act, the vehicle referred to in Article 55 of that Law must be fitted with a licence plate fitted and fitted in accordance with rules to be laid down by means of a ministerial order.
2 The first paragraph shall not apply if the vehicle has been declared for the vehicle under the Road Traffic Act 1994 .
In the case of post-tax tax at the foot of the Articles 33 , 34 , 35 , 36 , 52 , 53 , 60 , 69 and 76 of the Act on Motor Vehicle Tax 1994 The levy to be charged shall be calculated on the part of the period of time before 1 April 1995 in accordance with the conditions laid down in the Annex. Act on the motor vehicle tax 1966 rates in force.
The Act on the motor vehicle tax 1966 shall be withdrawn, subject to the following conditions:
(a) the provisions of that law shall continue to apply in respect of taxable facts that have taken place before 1 April 1995;
(b) Article 13, second paragraph, of that Law shall continue to apply during the period for which the tax is met at the foot of that law;
Article 14 of that Law shall continue to apply after 31 March 1995 in respect of requests for refund of tax which is satisfied at the foot of that law, including the amount of tax in the case of replacement of the vehicle which would be eligible for netting and reimbursement pursuant to Article 13 of that Act. Amounts of f 10 and less are not returned;
(d) Article 16 of that Law shall continue to apply in respect of a motor vehicle, with respect to which after 31 March 1995 it is found that, in respect of a period of time before 1 April 1995, too little tax has been satisfied;
(e) the provisions of that law shall continue to apply in respect of offences committed before 1 April 1995.
1 In respect of a passenger car, a van and a motorcycle for which, before 1 April 1995, a registration number is given under the Road Traffic Act or the Road Traffic Act 1994 the application for the issue of a licence for the motor vehicle or for the change in the name of the registration certificate for the change of the holder of the vehicle shall be regarded as the declaration of declaration for the purposes of the entry into force of the licence. Article 17, first paragraph, of the Act on Motor Vehicles 1994 .
2 The application for the adjustment of the registration certificate to a change to a motor vehicle referred to in paragraph 1, before 1 April 1995, which makes the tax higher or higher, is to be regarded as the lodging of a supplementary declaration in the sense of Article 17, second paragraph, of the Act on Motor Vehicle Taxation 1994 .
3 In the event that the inspector is aware of the fact that the application for the adjustment of the registration certificate to a change to a motor vehicle intended for the first member of the Court of Justice on 1 April 1995 is not known to the Inspector, this Qualified as a Article 17, third paragraph, of the Act on Motor Vehicle Taxation 1994 identification of the fact that for the motor vehicle the additional declaration was omitted.
4 With regard to a registration certificate issued before 1 April 1995, Article 62 of the Act on Motor Vehicle Taxation 1994 the application for its issue shall be deemed to be a declaration within the meaning of Article 65 of that Act.
By way of derogation from Article 222, third paragraph, of the ProvincieAct -for the calculation of the amount due to provincial payments for periods beginning after 31 March 1995 but before 1 April 1997 of the rate of the Act on the motor vehicle tax 1966 As that stated at the beginning of the calendar year 1980, it being understood that the multiplication of tax is to be Article 6 as well as the fixed amount mentioned in Article 8, second paragraph, part a, of the latter law are not taken into account.
Where the inspector has given a decision pursuant to Article VII, fourth or fifth paragraph, of the Law of 16 December 1993 amending the Law on Taxation of Passenger Cars and Motorcycles 1992 in connection with the extension of the concept of Motor ( Stb. 1993, 673) in which a request was made to such a request, the motor vehicles to which the decision relates, as long as they meet the conditions laid down, are regarded as a vehicle for the levying of a motor vehicle tax as a Order Car within the meaning of Article 2, part C , of the Act on the Motor Vehicle Tax 1994 .
In the case of a ministerial arrangement, the transition from the Act on the motor vehicle tax 1966 to the Act on the motor vehicle tax 1994 detailed rules relating to implementation.
In the case of a ministerial arrangement, amendments shall be made to the legislation and to the provisions based thereon in order to apply in respect of motor vehicle taxes for a motorcycle, a passenger car or a van for which a licence number is issued. cases in which the holder has ordered the automatic collection of direct debit, payment in monthly instalments as from 1 January 1998.
The Act on the motor vehicle tax 1994 and this Act shall enter into force with effect from 1 April 1995.
This law can be cited as the Act on Motor Vehicle Taxation (Wet op de Motor Vehicles 1994).
Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Issued in Gravenhage, 30 March 1995
Beatrix
The Secretary of State for Finance,
W. A. F. G. Vermeend
Issued the thirty-first March 1995The Minister of Justice,
W. Sorgdrager
